3 (also spline curve) Mathematics A continuous curve constructed so as to pass through a given set of points and have a certain number of continuous derivatives. Example sentences. 1  The data was therefore fit nonparametrically to a smooth curve using the Dierckx algorithm for cubic spline curve fitting.
Definition of Unearned Revenue in Accounting. Unearned revenue is the same thing as deferred revenue. In accounting, unearned revenue is a liability. It is a liability because even though a company has received payment from the customer, the money is potentially refundable and thus not yet recognized as revenue.
An unearned fee in accounting is money a business collects from a customer up front for services the company has yet to perform, such as a prepaid annual membership. If your small business collects unearned fees, you must record the fees initially as a liability on the balance sheet.